Tìm thấy 20+ kết quả cho từ khóa "Fair value"
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Indicate your opinion about the following difficulties in applying financial statement based on fair value (Level: 1- Totally disagree ->. Knowledge of fair value. financial statement based on fair value. Evaluation on investors’ awareness of fair value. Table 4 reveals that 52% of investors chose three approaches, only 10.8% related fair value to selling price. The rest 32% respondents regarded fair value as present value and 3%. awareness of fair value by Ristea &.
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Describe the reason the fair value of the investment property can not be determined show the fair value of the investment property. the fair value of the investment property Concern but can not determine the fair value of the investment property. Concern and determine the fair value of the investment property. The enterprises themselves, when loaning from credit institutions, must also determine the fair value of property for loan appraisal..
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TABLE 1: ADJUSTING THE VALUE OF FINANCIAL ASSETS OVER THE FINANCIAL STATEMENTS (IAS 39). basis Impairment Reversibility of impairment Financial assets. at fair value through profit or loss. Fair value Profit or Loss Active market price or technique. Profit or loss Yes, in profit or loss, retricted to the amortised cost at date of impairment No reversal allowed for financial assets which are carried at cost due to the unavailability of fair value. Fair value (certain exemptions as above).
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Group of accounting objects is applied fair value when initially recorded. require them to be given fair value.. above also to be applied fair value after initial recognition too.. Use fair value to evaluate impairment of asset value. Fair value measuring. Fair value measuring approaches Market approach. Data used for fair value measuring Characteristics of data used. Record and present information about accounting objects according to fair value 1.2.3.1.
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Increase in fair value less estimated point-of-sale costs due to physical change:. Fair value less estimated point-of-sale costs of herd at 31 December 20X1. Fair value versus cost B13–B21. Hierarchy in fair value measurement B27–B31. Frequency of fair value measurement B32. Inability to measure fair value reliably B34–B37. Biological assets Fair value versus cost.
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(a) a fair value model, under which an investment property is measured, after initial measurement, at fair value with changes in fair value recognised in profit or loss. An entity that chooses the cost model discloses the fair value of its investment property.. The Standard requires such investment property to be measured using the fair value model.. The residual value of the investment property is assumed to be zero..
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In a fair value hedge it is the fair value of the assets that currently exist.. Accordingly, when interest rates change, the fair value of the hedged assets (which include a prepayment option whose fair value has changed) will change by an amount different from that of the hedging derivative (which typically does not contain a prepayment option), and ineffectiveness will arise. Arguments for a third approach—measuring directly the change in fair value of the entire hedged item.
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(b) how the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period was determined.
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(a) ED 7 proposed disclosure of the amount of change in the fair value of a financial liability designated as at fair value through profit or loss that is not attributable to changes in a benchmark interest rate as a proxy for the amount of change in fair value attributable to changes in the instrument’s credit risk. (c) no disclosure is required of the fair value of collateral pledged as security and other credit enhancements as was proposed in ED 7..
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Calculating the fair value of the consideration transferred IE4–IE5. Calculating the fair value of the consideration transferred. IE5 The fair value of the consideration effectively transferred should be based on the most reliable measure. As a result, the fair value of the consideration transferred for Entity A, the accounting acquiree, is CU1,600 (ie 40 shares, each with a fair value of CU40). Some of the examples may have characteristics of assets CU.
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The fair value of the net assets of Entity D at acquisition was CU1m.. The fair value of the net assets of Entity E at acquisition was CU0.9m.. Entity E acquires 100% of the ordinary share capital of Entity F.. The fair value of the net assets of Entity E at the date of acquisition was CU1m.. The fair value of the net assets of Entity F at the date of acquisition was CU3m.. Resultantly, the accounting policies of the acquirer are applied in the accounts of the combined entity..
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Changes in the present value of the obligation and in the fair value of the plan assets. Limits of the ‘corridor’. (a) 10% of the present value of the obligation before deducting plan assets. and (b) 10% of the fair value of any plan assets.. ‘Changes in the present value of the obligation and in the fair value of the plan assets’).. Present value of the obligation .
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The revised 2004 FAS 123 requires a single method under which those different parts are treated as separate awards in estimating fair value and attributing compensation cost..
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(a) financial assets at fair value through profit or loss;. (d) available-for-sale financial assets.. An amendment to the Standard, issued in June 2005, permits an entity to designate a financial asset or financial liability (or a group of financial assets, financial liabilities. or both) on initial recognition as one(s) to be measured at fair value, with changes in fair value recognised in profit or loss.
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Trade-in allowance is rarely equal to fair value therefore it is ignored. fair value is more relevant. New asset is recorded at fair value of asset given up plus any cash paid (or less any cash received). Calculate carrying amount of asset being given up. Cost − accumulated depreciation. Calculate gain or loss on disposal. Fair value − carrying amount. Exchanges of Property, Plant and Equipment - Procedure. BRIEF EXERCISE 9-14 (Note date of exchange?).
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(future cash flows of the entity are expected to change because of the exchange) should be accounted for at fair value.. FAIR VALUE APPROACH: This approach will ordinarily result in recognition of a gain or loss because the fair value will typically differ from the recorded book value for the swapped assets.. There is deemed to be a culmination of the earnings process when assets are swapped. The fair value of the old truck is $150,000 (which is also deemed to be the fair value of the boat).
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The initial fair value of the option contract on 1 February 20X2 is CU5,000, which Entity A pays to Entity B in cash on that date. In other words, the call option is out of the money.. The fair value of the call option has decreased to CU3,000, of which CU2,000 is intrinsic value ([CU104 – CU102. To record the decrease in the fair value of the call option.. The fair value of the call option has decreased to CU2,000, which is all intrinsic value ([CU104 – CU102.
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The gain equals the fair market value of the autos less their book value as calculated below:. The impairment loss equals the carrying value of the asset group less its fair value.. Sum of the undiscounted cash flows 95,000. Sum of the undiscounted cash flows 94,000. Sum of the undiscounted cash flows 104,000. Description of the impaired asset along with impair- ment circumstances. The cost equals the cash or fair market value of the consideration given.
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In principle, transactions in which goods or services are received as consideration for equity instruments of the entity should be measured at the fair value of the goods or services received. Only if the fair value of the goods or services cannot be measured reliably would the fair value of the equity instruments granted be used.. For transactions measured at the fair value of the equity instruments granted (such as transactions with employees), fair value should be estimated at grant date..
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The hedged item also is stated at fair value in respect of the risk being hedged. the gain or loss attributable to the hedged risk is recognised in profit or loss and adjusts the carrying amount of the hedged item.. Changes in the fair value of the derivative hedging instrument designated as a cash flow hedge are recognised directly in equity to the extent that the hedge is effective. Cost includes expenditure that is directly attributable to the acquisition of the asset.